Search Results - subject_exact:"Accounting policy"

Capital structure, earnings management, and risk of financial distress : a comparative analysis of family and non-family firms

Gottardo, Pietro; Moisello, Anna Maria - 2019

Persistent link: https://ebtypo.dmz1.zbw/10011916339

Do franchise firms manage their earnings more? : investigating the earnings management of restaurant firms

Gim, Jaehee; Choi, Kyuwan; Jang, Soocheong - In: International journal of hospitality management 79 (2019), pp. 70-77

Persistent link: https://ebtypo.dmz1.zbw/10012012971

CEO/CFO relevance and corporate earnings management

Wu, Mengzhen - In: Modern economy 10 (2019) 3, pp. 778-796

Persistent link: https://ebtypo.dmz1.zbw/10012019722

Earnings management and stock market reaction

Cerqueira, Antonio; Pereira, Cláudia - In: International financial reporting standards and new …, (pp. 32-52). 2019

Persistent link: https://ebtypo.dmz1.zbw/10012022468

An overall perspective of income smoothing as a strategy of earnings management

Mendes, Cláudia Araújo; Rodrigues, Lúcia Lima; … - In: International financial reporting standards and new …, (pp. 53-76). 2019

Persistent link: https://ebtypo.dmz1.zbw/10012022475

Earnings management and mergers and acquisitions : empirical evidence from Italian-listed companies

Casciello, Raffaela; Caldarelli, Adele; Maffei, Marco - In: International financial reporting standards and new …, (pp. 77-100). 2019

Persistent link: https://ebtypo.dmz1.zbw/10012022479

Earnings management in SMEs : evidence from Portugal and Spain

Sousa, Andreia; Góis, Cristina Gonçalves; Viseu, Clara - In: International financial reporting standards and new …, (pp. 101-126). 2019

Persistent link: https://ebtypo.dmz1.zbw/10012022480

Earnings management and corporate governance in family firms : evidence from a small market

Vieira, Elisabete F. Simões; Madaleno, Mara - In: International financial reporting standards and new …, (pp. 127-153). 2019

Persistent link: https://ebtypo.dmz1.zbw/10012022482

Earnings management and audit in private firms : the effect of financial recuperation

Paiva, Inna Sousa; Dias, Paulo Varela - In: International financial reporting standards and new …, (pp. 154-178). 2019

Persistent link: https://ebtypo.dmz1.zbw/10012022483

Convergence of accounting standards to international standards and earnings management in Brazilian companies

Mulatinho, Caio Eduardo Silva; Pereira, Dimmitre Morant … - In: International financial reporting standards and new …, (pp. 256-273). 2019

Persistent link: https://ebtypo.dmz1.zbw/10012022504

Developments in earnings management practices in the IFRS perspective : an application in a public company

Carikci, Oguzhan; Ozturk, Mahmut Sami - In: International financial reporting standards and new …, (pp. 274-288). 2019

Persistent link: https://ebtypo.dmz1.zbw/10012022506

Is window-dressing around going public beneficial? : evidence from Poland

Lizińska, Joanna; Czapiewski, Leszek - In: Journal of risk and financial management : JRFM 12 (2019) 1/18, pp. 1-16

The informativeness of financial reports has been of a great importance to both investors and academics. Earnings are crucial for evaluating future prospects and determining company value, especially around milestone events such as initial public offerings (IPO). If investors are misled by...

Persistent link: https://ebtypo.dmz1.zbw/10011961482

The influence of corporate governance mechanisms on the behavior of financial analysts of us firms : an empirical analysis

Bouteska, Ahmed - In: International corporate governance and regulation, (pp. 131-172). 2019

Persistent link: https://ebtypo.dmz1.zbw/10011933508

Financial reports and social capital

Jha, Anand - In: Journal of business ethics : JOBE 155 (2019) 2, pp. 567-596

Persistent link: https://ebtypo.dmz1.zbw/10011998624

Are the quantity and quality of sustainability disclosures associated with the innate and discretionary earnings quality?

Rezaee, Zabihollah; Tuo, Ling - In: Journal of business ethics : JOBE 155 (2019) 3, pp. 763-786

Persistent link: https://ebtypo.dmz1.zbw/10011998772

Institutional factors and earnings management in the Asia-Pacific : is IFRS adoption making a difference?

Wijayana, Singgih; Gray, Sidney J. - In: Management international review : mir ; journal of … 59 (2019) 2, pp. 307-334

Persistent link: https://ebtypo.dmz1.zbw/10012006774

Strangers on the board : the impact of board internationalization on earnings management of Nordic firms

Hooghiemstra, Reggy; Hermes, Niels; Oxelheim, Lars; … - In: International business review : the official journal of … 28 (2019) 1, pp. 119-134

Persistent link: https://ebtypo.dmz1.zbw/10011980648

New perspectives of profit smoothing : empirical evidence from China

Magni, Domitilla - 2019

1. Theory of Profit -- 2. Profit Impact in Business Vision -- 3. Smoothing and Earnings Management Policies -- 4. Toward a Definition of Profit Smoothing -- 5. Why China? -- 6. Empirical Analysis of Profit Smoothing.-7. Management Behavior and Profit Smoothing: Implications of the Study.

Persistent link: https://ebtypo.dmz1.zbw/10012034771

Earnings management in the context of earnings quality, corporate governance and corporate social responsibility

Schaupp, Daniel Norbert - 2019

Persistent link: https://ebtypo.dmz1.zbw/10012038714

Modelling of enterprise's accounting policy : theoretical aspect

Sysoieva, Inna; Balaziuk, Oksana; Pylypenko, Liubomy - In: Baltic Journal of Economic Studies 5 (2019) 1, pp. 188-193

Persistent link: https://ebtypo.dmz1.zbw/10012209638

Big bath accounting and CEO turnover : the interplaybetween optimal contracts and career concerns

Hensel, Tim Dominik; Schöndube, Jens Robert - In: Essays on earnings management incentives, (pp. 1-52). 2019

Persistent link: https://ebtypo.dmz1.zbw/10012109667

Earnings management, disclosure of R&D expenses and long-terminnovation incentives : a game-theoretic analysis of real earningsmanagement and classification shifting

Hensel, Tim Dominik; Bethmann, Nicola - In: Essays on earnings management incentives, (pp. 1-38). 2019

Persistent link: https://ebtypo.dmz1.zbw/10012109668

Earnings management during family firm succession : an analytical perspective of the influence of socioemotional wealth

Hensel, Tim Dominik; Bethmann, Nicola; Neubert, Max-Frederik - In: Essays on earnings management incentives, (pp. 1-40). 2019

Persistent link: https://ebtypo.dmz1.zbw/10012109669

Financial accounting : an IFRS perspective in Romania

Duțescu, Adriana - 2019

This book covers the principles, concepts, techniques and practical tools of financial accounting in supporting overall business decisions. Using a comprehensive theoretical framework, this book is enhanced by practical examples, exercises, chapter summaries and complex cases in each of the...

Persistent link: https://ebtypo.dmz1.zbw/10012118127

The influence of tax manipulation upon financial performance : evidence from Bangladesh

Nisha, Nabila; Rifat, Afrin - In: Afro-Asian Journal of Finance and Accounting : AAJFA 9 (2019) 1, pp. 60-79

Persistent link: https://ebtypo.dmz1.zbw/10011989773

Strategic incentives for keeping one set of books under the arm's length principle

Lemus, Ana B.; Moreno, Diego - 2019

Persistent link: https://ebtypo.dmz1.zbw/10012100357

Good enough to move? : Window-dressing performance impending turnover in inter-organizational mobility

Ahn, He Soung; Ok, Chiho - In: Review of managerial science 13 (2019) 2, pp. 397-416

Persistent link: https://ebtypo.dmz1.zbw/10011992589

CEO compensation and earnings management : does gender really matters?

Harris, Oneil; Karl, J. Bradley; Lawrence, Ericka - In: Journal of business research : JBR 98 (2019), pp. 1-14

Persistent link: https://ebtypo.dmz1.zbw/10012007154

Cost behavior around corporate tax rate cuts

Haga, Jesper; Höglund, Henrik; Sundvik, Dennis - In: Journal of international accounting auditing & taxation 34 (2019), pp. 1-11

Persistent link: https://ebtypo.dmz1.zbw/10012007662

Earnings management in private firms : an empirical analysis of determinants and consequences of earnings management in private firms

Jensen, Morten Nicklas Bigler - 2019 - 1st edition

This dissertation seeks to understand the determinants and implications of earnings management in private firms, an economically significant yet not well researched segment of the economy. Earnings management occurs when a firm uses discretion and judgement in financial reporting to alter...

Persistent link: https://ebtypo.dmz1.zbw/10012166959

CECL and the credit cycle

Loudis, Bert; Ranish, Ben - 2019

Persistent link: https://ebtypo.dmz1.zbw/10012182062

Valuation : the state of the art

Penman, Stephen H. - In: Schmalenbach business review : sbr 17 (2016) 1, pp. 3-23

Persistent link: https://ebtypo.dmz1.zbw/10011634064

Earnings management around mergers and acquisitions : evidence from a range of French absorbing firms' accounting policy

Njah, Mouna; Jarboui, Anis - In: Global business & economics review 18 (2016) 5, pp. 550-566

Persistent link: https://ebtypo.dmz1.zbw/10011665438

Introduction to earnings management

El Diri, Malek - 2018

Persistent link: https://ebtypo.dmz1.zbw/10011671153

Financial crises and earnings management behavior : arguments and evidence against causality

Franceschetti, Bruno Maria - 2018

Persistent link: https://ebtypo.dmz1.zbw/10011672508

Can sustainability be budget for? : evidence from Iran

Jalali, Farzaneh; Gal, Graham - In: Sustainability and social responsibility : regulation …, (pp. 159-178). 2018

Persistent link: https://ebtypo.dmz1.zbw/10011719295

Opportunistic financial reporting around municipal bond issues

Beck, Amanda W. - In: Review of accounting studies 23 (2018) 3, pp. 785-826

Persistent link: https://ebtypo.dmz1.zbw/10011900436

When and why do IPO firms manage earnings?

Sletten, Ewa; Ertimur, Yonca; Sunder, Jayanthi; Weber, … - In: Review of accounting studies 23 (2018) 3, pp. 872-906

Persistent link: https://ebtypo.dmz1.zbw/10011900438

Debt contracts in the presence of performance manipulation

Guttman, Ilan; Marinovic, Iván - In: Review of accounting studies 23 (2018) 3, pp. 1005-1041

Persistent link: https://ebtypo.dmz1.zbw/10011900444

The dark side of rent-seeking : the impact of rent-seeking on earnings management

Liu, Baohua; Lin, Yan; Chan, Kam C.; Fung, Hung-gay - In: Journal of business research : JBR 91 (2018), pp. 94-107

Persistent link: https://ebtypo.dmz1.zbw/10011902842

Ownership structure and debt structure as determinants of discretionary accruals : an empirical study of Pakistan

Ilmas, Farkhanda; Tahir, Samya; Asrar-ul-Haq, Muhammad - In: Cogent economics & finance 6 (2018) 1, pp. 1-27

Financial statements are the main source of financial reporting. The basic role of financial reporting is to effectively communicate financial information to outsiders in a timely and credible manner. Firstly this study used different models to evaluate the value of accruals and then presents...

Persistent link: https://ebtypo.dmz1.zbw/10011904234

GDP management to meet or beat growth targets

Lyu, Changjiang; Wang, Kemin; Zhang, X. Frank; Zhang, Xin - In: Journal of accounting & economics 66 (2018) 1, pp. 318-338

Persistent link: https://ebtypo.dmz1.zbw/10011904795

Do auditors applaud corporate environmental performance? : evidence China

Du, Xingqiang; Jian, Wei; Zeng, Quan; Chang, Yingying - In: Journal of business ethics : JOBE 151 (2018) 4, pp. 1049-1080

Persistent link: https://ebtypo.dmz1.zbw/10011911052

Essays on earnings management : evidence from examining the misreporting motives

Cao, Wenjiao - 2018

Persistent link: https://ebtypo.dmz1.zbw/10011913709

Earnings management and audit quality : stakeholders’ perceptions

Barghathi, Yasser; Collison, David; Crawford, Louise - In: Journal of management & governance 22 (2018) 3, pp. 629-659

Persistent link: https://ebtypo.dmz1.zbw/10011919391

The effects of hedge fund interventions on strategic firm behavior

Khurana, Inder K.; Li, Yinghua; Wang, Wei - In: Management science : journal of the Institute for … 64 (2018) 9, pp. 4094-4117

Persistent link: https://ebtypo.dmz1.zbw/10011921492

Management of reported and forecast EPS, investor responses, and research implications

Cheong, Foong Soon; Thomas, Jacob - In: Management science : journal of the Institute for … 64 (2018) 9, pp. 4277-4301

Persistent link: https://ebtypo.dmz1.zbw/10011921519

Largest shareholder ownership and downward real-activity earnings management in Korean seasoned equity offerings firms

Kim, Su-In; Byun, Jin-Ho; Shin, Hye-Jeong - In: Asia-Pacific journal of financial studies 47 (2018) 4, pp. 546-570

Persistent link: https://ebtypo.dmz1.zbw/10012009566

Earnings management para evitar reportar pérdidas: Chile, 2010-2014

Cornejo-Saavedra, Edinson Edgardo - In: Journal of economics, finance & administrative science 23 (2018) 45, pp. 167-181

Purpose This paper aims to examine whether a sample of non-financial Chilean firms performed earnings management to avoid the decreases and losses in the earnings during the 2010-2014 period. Design/methodology/approach The analysis is undertaken using the distributions of earnings changes and...

Persistent link: https://ebtypo.dmz1.zbw/10012010199

The effect of ownership composition on earnings management : evidence for the Mexican stock exchange

Reyna, Juan Manuel San Martin - In: Journal of economics, finance & administrative science 23 (2018) 46, pp. 289-305

Purpose This paper aims to examine the relationship between different types of shareholders that command share ownership, family, institutions or external blockholders and earnings management. In addition, it examines the effect of company size on earnings management. Design/methodology/approach...

Persistent link: https://ebtypo.dmz1.zbw/10012010235